Article (4)
A Government Entity that is subject to the General Budget must comply with the following rules
and regulations:
I. Salaries and Wages
1. not exceed the maximum number of posts stated in the approved budget of the
Government Entity;
2. not exceed the financial appropriations allocated to the respective posts in the approved
budget of the Government Entity;
3. comply with the provisions of the above-mentioned Law No. (8) of 2018, the resolutions
issued in pursuance thereof, and other legislation regulating human resources in respect
of all matters related to salaries, promotions, bonuses, increments, allowances, and other
employment benefits stipulated therein; and
4. where the Government Entity is subject to the General Budget and its Employees are not
governed by the above-mentioned Law No. (8) of 2018, coordinate with the Department
of Finance prior to making any amendments, that have a financial impact, to its human
resources regulations.
II. Operating Expenses
1. implement expenditure control programmes based on an annual plan approved and
implemented for this purpose, and inform the Department of Finance of this plan and the
outcomes of its implementation;
2. avoid excessive acquisition of fixed assets; prepare a plan for replacement and
replenishment of these assets in line with the approved budget; and conduct feasibility
studies on the acquisition of assets, taking into consideration the available stock of goods
and materials; and
3. not incur long-term obligations without first coordinating with the Department of Finance.
III. Construction Projects
1. spend only on the approved construction projects included in its approved budget; and
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Law No. (15) of 2025 Approving the General Budget Cycle of the Government of Dubai for the Financial Years 2026 to 2028 and the
General Budget of the Government of Dubai for the Financial Year 2026
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2. not exceed the total cost approved for construction projects; and make variations
exclusively within the scope of the authorities vested under the above-mentioned Law No.
(12) of 2020 and the relevant resolutions, circulars, ground rules, instructions, and
directives issued by the Department of Finance.
IV. General Provisions
1. not exceed the financial appropriations approved for the Government Entity pursuant to
this Law; and not enter into commitments or incur obligations that are beyond the
approved budget;
2. comply with the provisions of the above-mentioned Law No. (1) of 2016 and Executive
Council Resolution No. (5) of 2021; and with the resolutions, circulars, ground rules,
instructions, and guidelines issued in pursuance thereof, particularly in respect of
obtaining the approval of the Director General of the Department of Finance prior to
reallocating funds across budget chapters;
3. comply with the provisions of the above-mentioned Law No. (12) of 2020, particularly in
respect of variation orders;
4. perform the financial commitments made during the Financial Year 2025 out of the budget
savings of the Financial Year 2026, provided that these commitments are made within the
approved budget of the Government Entity; and
5. comply with the relevant circulars and ground rules issued by the Department of Finance
concerning implementation of the General Budget of the Government of Dubai for the
Financial Year 2026, even if these circulars and ground rules contradict any provisions
stipulated in the above-mentioned Law No. (8) of 2018, the resolutions issued in
pursuance thereof, or the applicable legislation governing the human resources of the
Government Entity where its Employees are not governed by the provisions of the above-
mentioned Law No. (8) of 2018.
Issuing Implementing Resolutions
